O lançamento por homologação e o direito de compensar o indébito tributário no âmbito da Secretaria da Receita Federal

Abstract

Study of the acceptance of the right of action to compensate the undue tributary as incident of the launch for homologation in the scope of the “Secretaria da Receita Federal do Brasil”. The institute of the launch for homologation is analyzed as one of the modalities of constitution of the tributary credit. Is presented a view of the applicable constitutional principles to the tributary compensation, emphasizing the gradual development of the federal legislation, comparing the differents doctrinal positions. The lawsuits applicable in tributary compensation are presented, analyzing the acceptance of the jurisdictional guardianships. It follows that the compensation does not dispense the administrative or judicial liquidation of the values due by the Treasury. Demonstrates that the passive citizen can compensate tributaries credits of its responsibility, before the “Secretaria da Receita Federal do Brasil”, with credits that are granted to him by transited sentence in judgeship, or by administrative resolution, in the scope of the launch for homologation.